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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660
Annotation 330.2079
(a) In General
330.2079 Chemical Toilets—Cleaning Services. A statement on the lease agreement that "service is optional to the lessee" is sufficient to exclude cleaning services from the measure of lease receipts. The requirement that the lessee must "order sufficient service so as not to overtax the restroom's designed capacity" does not make the service mandatory. The lessee is not required to obtain the service from the lessor. 12/18/92.